县级基本财力保障机制建设对城乡共同富裕的影响研究——基于准自然实验的证据  

A Study on the Impact of the Construction of County-level Basic Financial Security Mechanism on Urban and Rural Common Prosperity--Evidence Based on Quasi Natural Experiments

作　　者：李彩平 张守夫 LI Caiping;ZHANG Shoufu(Shanxi University,School of Marxism,Taiyuan,Shanxi 030031,China)

机构地区：[1]山西大学马克思主义学院,山西太原030031

出　　处：《贵州财经大学学报》2025年第1期21-30,共10页Journal of Guizhou University of Finance and Economics

基　　金：教育部基金项目“中国典型区域城市收缩的多维识别及其响应模式研究:以东北地区和川渝地区例”(21XJC790010)。

摘　　要：在扎实推动共同富裕的关键时期,充分发挥政策优势对实现城乡共同富裕具有重要意义,但却鲜有学者聚焦县级基本财力保障机制这一政策对城乡共同富裕的影响效应展开分析。基于2011—2022年572个县级区面板数据,将县级基本财力保障机制视为一项准自然实验,创新性地实证检验县级基本财力保障机制建设对城乡共同富裕的影响效应与作用路径。研究发现,县级基本财力保障机制建设对城乡共同富裕产生正向推动作用,且该结论经过系列稳健性检验之后仍然成立。异质性检验发现,相比东、中、东北地区及劳动要素转移程度较高的县级区,县级基本财力保障机制建设对西部、劳动要素转移程度较低的县级区城乡共同富裕驱动作用更为显著。中介作用机制检验发现,县级基本财力保障机制建设主要通过调节资本配置扭曲、均衡公共服务供给间接驱动城乡共同富裕。调节效应检验证实,数字普惠金融在县级基本财力保障机制建设促进城乡共同富裕中发挥调节作用。研究结论既从县级基本财力保障机制建设的政策视角为推动城乡共同富裕提供新经验,也从调节资本配置扭曲、均衡公共服务供给、数字普惠金融视角为更好发挥县级基本财力保障机制建设对共同富裕的促进作用提供新的参考依据。In the critical period of solidly promoting common prosperity,fully leveraging policy advantages is of great significance for urban-rural common prosperity,but few scholars have focused on the impact of the county-level basic financial guarantee mechanism policy on urban-rural common prosperity.Based on panel data from 572 county-level districts from 2011 to 2022,the county-level basic financial guarantee mechanism is regarded as a quasi natural experiment to innovatively empirically test the impact and path of the construction of the basic financial security mechanism at the county level on the common prosperity of urban and rural areas.Research has found that the construction of county-level basic financial security mechanisms has a positive promoting effect on the common prosperity of urban and rural areas,and this conclusion still holds after a series of robustness tests.Heterogeneity testing found that compared to the eastern,central,and northeastern regions,as well as county-level areas with higher levels of labor factor transfer,the construction of county-level basic financial security mechanisms has a more significant promoting effect on the common prosperity of urban and rural areas in the western region and county-level areas with lower levels of labor factor transfer.The inspection of the intermediary mechanism found that the construction of the basic financial security mechanism at the county level mainly indirectly promotes the common prosperity of urban and rural areas by adjusting the distortion of capital allocation and balancing the supply of public services.The regulatory effect test confirms that digital inclusive finance plays a regulatory role in promoting common prosperity between urban and rural areas through the construction of county-level basic financial security mechanisms.The research conclusion provides new experience for the development of urban and rural common prosperity from the policy perspective of building a county-level basic financial guarantee mechanism,and also provides new

关 键 词：县级基本财力保障机制 城乡共同富裕 公共服务供给 资本要素配置 数字普惠金融 

分 类 号：F812.2[经济管理—财政学]